Amendment of section 194A.

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..... on (3), in clause (x), after the words infrastructure capital fund or , the words infrastructure debt fund or shall be inserted. - Clause 45 of the Bill seeks to amend section 194A of the Income .....

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..... as to provide that tax shall not be deducted on income in relation to a zero coupon bond issued by infrastructure debt fund. This amendment will take effect from 1st April, 2021. - statute, stat .....

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